The Bachelor of Science in Accounting (BSACC) degree program is designed so graduates could learn a variety of skills including corporate accounting, taxation, governmental and not-for-profit accounting, and auditing. In addition, the curriculum provides students with an opportunity to develop intellectual, interpersonal and communication skills that may contribute to a graduate’s success in the business world.

In this industry-current program, our project-based Professional Learning Model™ can offer you an opportunity to understand fundamental accounting concepts and explore today's accounting environment. The CTU PLM™ is designed to place you in the active role of collaborative problem-solver and project initiator, helping you learn marketable skills as you develop intellectual, interpersonal and communication skills that can be beneficial in today's business world.

CTU's Bachelor of Science in Accounting covers the fundamentals of financial accounting and examines industry-current issues within the field. Successful completion of this degree program can provide students with an applicable foundation of relevant qualifications, including how to:

• Apply the knowledge and skills of accounting, management, business mathematics and the liberal arts to identify, resolve and communicate relevant accounting issues.
• Prepare, comprehend and interpret the required financial statements according to Generally Accepted Accounting Principles (GAAP).
• Demonstrate a basic knowledge of the importance of the moral standards embodied in the professional code of ethics.
• Distinguish between financial, managerial, cost accounting and tax accounting principles and practices.
• Distinguish the appropriate information to be used in managerial decision-making.
• Distinguish between the accounting principles used for federal income taxation of both individuals and business, and evaluate the impact of those differences on the financial statements and managerial decision-making.
• Identify, formulate and communicate the relevant accounting issues in the Sarbanes-Oxley era.
• Manage a complete set of accounts for a small to moderate-sized organization.

Concentration courses in this ground campus program are focused on providing an industry-relevant overview of the accounting industry. For example:

• In Computerized Accounting, students have an opportunity to learn how to utilize an integrated general ledger software package, including accounts receivable, accounts payable, inventories and payroll systems.
• In Auditing, students may be introduced to primary work of the certified public accountant by examining financial statements for the purpose of rendering an opinion on the fairness with which they present an entity’s financial position and the results of its operations.
• In Advanced Tax, students may study the principles of taxation for various business entities based on the U.S. Internal Revenue Code and supporting authority and can learn a theoretical as well as practical understanding of the tax law as applied to U.S. business entities.

Other concentration courses in this program include:

• Intermediate Accounting I
• Intermediate Accounting II Advanced Accounting
• Cost Accounting
• Government & Not for Profit Accounting
• Introduction to International Financial Reporting Standards

Required core courses in this program include:

• Accounting I
• Accounting II
• Accounting III
• Introduction to Managerial & Cost Accounting
• Introduction to Tax
• Global Managerial Economics
• Financial Statement Analysis
• Financial Management
• Management of Human Resources
• Spreadsheet Applications
• Computer Assisted Statistics
• Management Fundamentals
• International Business Communications
• Organizational Behavior Principles
• The Legal and Ethical Environment of Business
• Introductory Business Practices
• Business Law I
• Operations Management
• Business Policies and Strategies
• Introduction to Marketing

Concentration courses in this online degree program are focused on providing an industry-relevant overview of the accounting industry. For example:

• In Computerized Accounting, students have an opportunity to learn how to utilize an integrated general ledger software package, including accounts receivable, accounts payable, inventories and payroll systems.
• In Auditing, students may be introduced to primary work of the certified public accountant by examining financial statements for the purpose of rendering an opinion on the fairness with which they present an entity’s financial position and the results of its operations.
• In Advanced Tax, students have an opportunity to study the principles of taxation for various business entities based on the U.S. Internal Revenue Code and supporting authority and can learn a theoretical as well as practical understanding of the tax law as applied to U.S. business entities.

Other concentration courses in this program include:

• Intermediate Accounting I
• Intermediate Accounting II
• Auditing Lab 1
• Advanced Accounting
• Cost Accounting
• Government & Not for Profit Accounting
• Introduction to International Financial Reporting Standards

Required core courses in this program include:

Lower Level

• Accounting I
• Accounting II
• Accounting III
• Introduction to Managerial & Cost Accounting
• Introduction to Tax
• Financial Statement Analysis
• Spreadsheet Applications
• Management Fundamentals
• Principles of Business
• Business Law I
• Fundamentals of Marketing

Upper Level

• Global Managerial Economics
• Financial Management
• Introductory Human Resource Management
• Statistics: Data-Driven Decision Making
• International Business Communications
• Organizational Behavior Principles
• Operations Management Principles
• The Legal and Ethical Environment of Business
• Business Policies and Strategies